Union Refrigerator Transit Co. v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. This proceeding was begun by a statement filed by the .revenue agent of the .Commonwealth in the Jéfferson County Court, praying that certain personal property belonging to the plaintiff in error be assessed for taxation for state, county -and municipal taxes, and be also adjudged to pay a penalty of twenty per cent on the aggregate amount of .the tax. ' To this statement the Transit Company filed certain…
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ERROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. This proceeding was begun by a statement filed by the .revenue agent of the .Commonwealth in the Jéfferson County Court, praying that certain personal property belonging to the plaintiff in error be assessed for taxation for state, county -and municipal taxes, and be also adjudged to pay a penalty of twenty per cent on the aggregate amount of .the tax. ' To this statement the Transit Company filed certain demurrers and answers, upon which, ¿nd upon'the deposition of the -controller-of the company in St. Louis, Missouri, the case…
1Opinion of the Court
199 U.S. 194 (1905)
UNION REFRIGERATOR TRANSIT COMPANY
v.
KENTUCKY.
No. 84.
Supreme Court of United States.
Argued October 13, 16, 1905.
Decided November 13, 1905.
ERROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY.
Mr. William H. Field and Mr. Alexander P. Humphrey for plaintiff in error.
Mr. Henry L. Stone, with whom Mr. Samuel B. Kirby and Mr. Robert W. Bingham were on the brief, for defendant in error.
MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.
In this case the question is directly presented whether a corporation organized under the laws of…
2Cases cited36 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Chicago, Burlington & Quincy Railroad v. ChicagoSupreme Court of the United States · 1897
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Coe v. ErrolSupreme Court of the United States · 1886
- Norwood v. BakerSupreme Court of the United States · 1898
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